A. S. Morrison
- Published in print:
- 2008
- Published Online:
- January 2009
- ISBN:
- 9780199547371
- eISBN:
- 9780191720710
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199547371.003.0004
- Subject:
- History, Asian History
This chapter covers the earliest attempts to create a colonial administration in Samarkand after 1868. The principal effect of this was to expropriate a class of landholders/tax officials known as ...
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This chapter covers the earliest attempts to create a colonial administration in Samarkand after 1868. The principal effect of this was to expropriate a class of landholders/tax officials known as Amlakdars, and instead the Russians sought to recreate local elites at the village level, with unpredictable results. This stands in stark contrast to British policy throughout most of India, where securing the co-operation of aristocratic elites was a fundamental tactic of Imperial rule.Less
This chapter covers the earliest attempts to create a colonial administration in Samarkand after 1868. The principal effect of this was to expropriate a class of landholders/tax officials known as Amlakdars, and instead the Russians sought to recreate local elites at the village level, with unpredictable results. This stands in stark contrast to British policy throughout most of India, where securing the co-operation of aristocratic elites was a fundamental tactic of Imperial rule.
Di McIntyre and Joseph Kutzin
- Published in print:
- 2011
- Published Online:
- January 2012
- ISBN:
- 9780199566761
- eISBN:
- 9780191731181
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199566761.003.0040
- Subject:
- Public Health and Epidemiology, Public Health, Epidemiology
This chapter focuses on two of the key functions of a health sector financing system: revenue collection and fund pooling. It uses as its starting point the World Health Organization resolution ...
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This chapter focuses on two of the key functions of a health sector financing system: revenue collection and fund pooling. It uses as its starting point the World Health Organization resolution calling for health care financing systems to provide universal coverage and financial protection for citizens. Revenue collection concerns the sources of funds, contribution structures, and the means by which they are collected, while fund pooling addresses the need to spread the risk of incurring unexpected health care costs over as broad a population group as possible. In terms of revenue collection, the chapter reviews the equity, sustainability, and feasibility of alternative financing mechanisms (e.g., donor and tax funding, a range of health insurance mechanisms, and out-of-pocket payments) and highlights key lessons from recent research in low- and middle-income countries on these mechanisms. It also highlights the importance of carefully considering who the most appropriate revenue collection organization may be in different political contexts. The main focus of the section on fund pooling is on alternative strategies for reducing fragmentation in health care financing in order to maximize both income and risk cross-subsidies in the overall health care financing system. Such cross subsidies are critical to achieving universal coverage and adequate financial protection.Less
This chapter focuses on two of the key functions of a health sector financing system: revenue collection and fund pooling. It uses as its starting point the World Health Organization resolution calling for health care financing systems to provide universal coverage and financial protection for citizens. Revenue collection concerns the sources of funds, contribution structures, and the means by which they are collected, while fund pooling addresses the need to spread the risk of incurring unexpected health care costs over as broad a population group as possible. In terms of revenue collection, the chapter reviews the equity, sustainability, and feasibility of alternative financing mechanisms (e.g., donor and tax funding, a range of health insurance mechanisms, and out-of-pocket payments) and highlights key lessons from recent research in low- and middle-income countries on these mechanisms. It also highlights the importance of carefully considering who the most appropriate revenue collection organization may be in different political contexts. The main focus of the section on fund pooling is on alternative strategies for reducing fragmentation in health care financing in order to maximize both income and risk cross-subsidies in the overall health care financing system. Such cross subsidies are critical to achieving universal coverage and adequate financial protection.
Sanjay Sharma
- Published in print:
- 2001
- Published Online:
- October 2012
- ISBN:
- 9780195653861
- eISBN:
- 9780199081653
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195653861.003.0002
- Subject:
- History, Indian History
This chapter discusses the relationship between famines and the colonial state in north India between 1780 and 1837. It begins with challenging British notions of post-Mughal ‘decline’ in the late ...
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This chapter discusses the relationship between famines and the colonial state in north India between 1780 and 1837. It begins with challenging British notions of post-Mughal ‘decline’ in the late 18th century north India as an ideological tool to legitimize the authority of the colonial state. While depopulation, migration, and the abandonment of cultivated land after the famine of 1783-4 had significant adverse effects on the economy of the Doab, it also helped the East India Company gaining experience in handling famines. The next famine of 1803-4 elicited several measures for the prevention of droughts, including the promotion of irrigation, leniency and flexibility in revenue collection, giving advances (taqvi) to cultivators, the prohibition of grain exports, the creation of grain storages, the setting up of free trade grain markets, the import of grains, anti-hoarding laws, and price controls.Less
This chapter discusses the relationship between famines and the colonial state in north India between 1780 and 1837. It begins with challenging British notions of post-Mughal ‘decline’ in the late 18th century north India as an ideological tool to legitimize the authority of the colonial state. While depopulation, migration, and the abandonment of cultivated land after the famine of 1783-4 had significant adverse effects on the economy of the Doab, it also helped the East India Company gaining experience in handling famines. The next famine of 1803-4 elicited several measures for the prevention of droughts, including the promotion of irrigation, leniency and flexibility in revenue collection, giving advances (taqvi) to cultivators, the prohibition of grain exports, the creation of grain storages, the setting up of free trade grain markets, the import of grains, anti-hoarding laws, and price controls.
Sir John Baker
- Published in print:
- 2003
- Published Online:
- March 2012
- ISBN:
- 9780198258179
- eISBN:
- 9780191681806
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198258179.003.0012
- Subject:
- Law, Legal History
This chapter examines the role of the revenue courts in the judicial system in England during the Tudor period. These courts were formed because the arcane Latin forms and wooden tallies of the Court ...
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This chapter examines the role of the revenue courts in the judicial system in England during the Tudor period. These courts were formed because the arcane Latin forms and wooden tallies of the Court of Exchequer, which provided a common-law system of revenue collection, proved frustrating to kings or ministers who wished to raise and spend large sums of money as the need arose. There were several types of revenue courts including the Court of Duchy Chamber, the Court of General Surveyors, the Court of the First fruits and Tenth, the Court of Augmentations, the Court of Wards and Liveries.Less
This chapter examines the role of the revenue courts in the judicial system in England during the Tudor period. These courts were formed because the arcane Latin forms and wooden tallies of the Court of Exchequer, which provided a common-law system of revenue collection, proved frustrating to kings or ministers who wished to raise and spend large sums of money as the need arose. There were several types of revenue courts including the Court of Duchy Chamber, the Court of General Surveyors, the Court of the First fruits and Tenth, the Court of Augmentations, the Court of Wards and Liveries.
Corey Tazzara
- Published in print:
- 2017
- Published Online:
- October 2017
- ISBN:
- 9780198791584
- eISBN:
- 9780191833946
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780198791584.003.0005
- Subject:
- History, European Early Modern History, Cultural History
Chapter 4 argues that the Customs Office played a unique role in structuring economic life in the port. It shows that the procedures associated with the early free port complicated rather simplified ...
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Chapter 4 argues that the Customs Office played a unique role in structuring economic life in the port. It shows that the procedures associated with the early free port complicated rather simplified efforts to administer trade. Often, the office became the spokesperson for the business classes owing to its intimate, dense ties with merchants. These relationships were cultivated to facilitate revenue collection, coordinate policy decisions, and grease the wheels of commerce—often illicitly, through bribery or other malfeasance. The resulting arrangements promoted the development of a freer marketplace, comparable in many respects to that of Amsterdam, but at the expense of great administrative complexity.Less
Chapter 4 argues that the Customs Office played a unique role in structuring economic life in the port. It shows that the procedures associated with the early free port complicated rather simplified efforts to administer trade. Often, the office became the spokesperson for the business classes owing to its intimate, dense ties with merchants. These relationships were cultivated to facilitate revenue collection, coordinate policy decisions, and grease the wheels of commerce—often illicitly, through bribery or other malfeasance. The resulting arrangements promoted the development of a freer marketplace, comparable in many respects to that of Amsterdam, but at the expense of great administrative complexity.
Michael J. Graetz
- Published in print:
- 2008
- Published Online:
- October 2013
- ISBN:
- 9780300122749
- eISBN:
- 9780300150193
- Item type:
- chapter
- Publisher:
- Yale University Press
- DOI:
- 10.12987/yale/9780300122749.003.0012
- Subject:
- Economics and Finance, Economic Systems
This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based ...
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This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based tax on consumption, which would return the income tax to its pre-World War II status—a low-rate tax on a relatively thin slice of higher-income Americans. The chapter argues that a value-added tax imposed at a rate of 10 to 14 percent could finance a $100,000 family exemption from income tax, eliminating 150 million Americans from the income tax rolls and allowing a simpler income tax at a 20 to 25 percent rate to be applied to incomes over $100,000. It explains that these two taxes, in combination, would produce revenues roughly equivalent to the current income tax.Less
This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based tax on consumption, which would return the income tax to its pre-World War II status—a low-rate tax on a relatively thin slice of higher-income Americans. The chapter argues that a value-added tax imposed at a rate of 10 to 14 percent could finance a $100,000 family exemption from income tax, eliminating 150 million Americans from the income tax rolls and allowing a simpler income tax at a 20 to 25 percent rate to be applied to incomes over $100,000. It explains that these two taxes, in combination, would produce revenues roughly equivalent to the current income tax.
- Published in print:
- 2006
- Published Online:
- June 2013
- ISBN:
- 9780804751797
- eISBN:
- 9780804767743
- Item type:
- chapter
- Publisher:
- Stanford University Press
- DOI:
- 10.11126/stanford/9780804751797.003.0003
- Subject:
- History, Latin American History
This chapter examines the history of state power in Goiás, Brazil and evaluates the effectiveness of state institutions in protecting the settler populations from real or potential threats, ...
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This chapter examines the history of state power in Goiás, Brazil and evaluates the effectiveness of state institutions in protecting the settler populations from real or potential threats, particularly the black slave population, Indians, and criminals. It analyzes revenue collection and patterns of expenditures, and provides statistics on the provincial budget from 1837 to 1888/9. The chapter suggests that the state presence and state power in the countryside advanced and ebbed over the course of the century and manifested themselves in different ways in different regions at different times.Less
This chapter examines the history of state power in Goiás, Brazil and evaluates the effectiveness of state institutions in protecting the settler populations from real or potential threats, particularly the black slave population, Indians, and criminals. It analyzes revenue collection and patterns of expenditures, and provides statistics on the provincial budget from 1837 to 1888/9. The chapter suggests that the state presence and state power in the countryside advanced and ebbed over the course of the century and manifested themselves in different ways in different regions at different times.
Reuven S. Avi-Yonah and Gianluca Mazzoni
- Published in print:
- 2019
- Published Online:
- May 2019
- ISBN:
- 9780190882228
- eISBN:
- 9780190882266
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780190882228.003.0012
- Subject:
- Law, Human Rights and Immigration
This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting ...
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This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.Less
This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.